公允价值对财务报告的影响分析  

Analysis of the Influence of Fair Value on Financial Report

作　　者：马建威[1,2] 姜荷[1] 

机构地区：[1]北京工商大学商学院,北京100048 [2]财政部财政科学研究所,北京100047

出　　处：《北京工商大学学报（社会科学版）》2010年第3期99-104,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：北京市属高等学校人才强教计划资助项目(PHR201008246)

摘　　要：公允价值是财务会计理论与实践发展的新要求。公允价值会计在理论上具有优势,社会经济技术的发展程度以及投资者对会计信息决策相关性的要求也为公允价值的运用提供了现实基础和需要。公允价值不仅使得会计理念在收益确认和信息质量方面产生重大影响,而且在实务中也使得财务报告体系向资产负债观和全面收益方向转变。以往对公允价值会计的研究主要侧重于计量基础、计量模型和应用环境等技术层面,缺乏对财务报告影响的系统研究,本文从理论和实务层面阐述公允价值对财务报告所产生的影响。Fair value meets the need of the development of financial accounting theory and practice.Fair value accounting has the theoretical advantage.The social,economical and technical development as well as investors＇ need of relevant accounting information call for fair value accounting and create the application environment.Fair value accounting not only causes the change of the principles underlying the recognition of income and information quality,but also brings the financial reporting system towards balance sheet perspective and comprehensive income perspective.The undertaken related researches focused on the technical dimensions such as measurement basis,measurement model and application environment,lacking a systematic research on the impact on financial reporting system.This paper demonstrates the impacts on the financial reporting from both theoretical and practical perspectives.

关 键 词：公允价值 财务报告 

分 类 号：F235.99[经济管理—会计学]